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School items, clothes, accessories and shoes less than $100. Includes items on layaway or sales where the final layaway payment is made on the holiday. See Details


Even if the nontaxable communication services are not separately stated from the taxable services, they will not be included in the term “sales price” as long as the vendor can reasonably identify them in its books and records. (Reg. Sec. 493, District of Columbia, adopted effective June 11, 2004)


The D.C. Code has been amended to specifically exempt valet parking in the District of Columbia. Sales tax on valet parking has never been applied before but legislature has deemed it necessary to have a written ruling which addresses the service. A valet parking service is defined as "a business that takes temporary control of an individual's motor vehicle, while that individual is attending any restaurant, business, activity, or event, to park store, or retrieve the vehicle". If garage space is used to store the vehicles then the service is taxable. (D.C.A. 14-453, Laws 2002)



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